17/12/2025
🔔Important VAT Update for Locum Doctors & PCNs
HMRC has issued Revenue & Customs Brief 9 (2025), changing how VAT applies to locum doctors in certain arrangements.
🔹 Many locum supplies previously charged at 20% VAT may now be VAT-exempt
🔹 This follows a Tribunal decision accepted by HMRC
🔹 There may be scope to recover historic VAT (subject to conditions)
🔹 GP practices and Primary Care Networks (PCNs) should review their locum and staffing arrangements carefully
⚠️ VAT in healthcare is complex — especially for PCNs where staff recharges and funding structures can still create VAT risks.
📌 If you are a locum doctor, GP practice, or PCN, now is the time to review your VAT position.
👉 Read the full update on our website https://sial-accountants.co.uk/vat-locum-doctors-hmrc-update-2025/
👉 Or contact SIAL Accountants for specialist VAT advice for healthcare professionals.
